Section 114: Gaming duty

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Part 8: Miscellaneous

FA 1997 is amended as follows.

Section 10 (gaming duty) is amended as follows.

For subsection (2) substitute—

In subsection (3)(e), after "Article" insert ." 77, "

After subsection (3A) insert—

In subsection (3C)(a), after "in" insert ." organising or "

For subsection (4) substitute—

In subsection (5), for "add to the games mentioned in subsection (2) above" substitute ." provide that any specified game is or is not to be a casino game or equal chance gaming for the purposes of this section "

In subsection (6), for "this section, or in an order under subsection (5) above," substitute ." an order under subsection (5) above "

Section 14 (subordinate legislation) is amended as follows.

In subsection (2), for "or 11(11) above" substitute ." providing that any game is to be a casino game or equal chance gaming or any order under section 11(11) "

Insert at the end—

Section 15(3) (interpretation) is amended as follows.

After the definition of "accounting period" insert—

After the definition of "dutiable gaming" insert—

In consequence of the preceding provisions, omit—

in FA 2002, section 11, and
in FA 2007, in Schedule 25, paragraph 17(4).

The amendments made by this section are to be treated as having come into force on 27 April 2009.

But those amendments do not give rise to a duty under paragraph 6(3)(a) of Schedule 1 to FA 1997 (requirement to notify premises) before 25 May 2009.

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